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General Brown Central School District - Building Renovation Project (2019M-21)
… [read complete report - pdf] Audit Objective Did the Board and District officials properly establish, … There were no recommendations as a result of this audit. … Did the Board and District officials properly establish …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mVillage of Bainbridge - Conflict of Interest (2019M-72)
… that Village officials did not have prohibited interests in Village contracts. Key Finding Trustee and his spouse are … Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He received a … procedures to help detect and prevent prohibited interests in contracts. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Village of Bainbridge - Conflict of Interest (2019M-72)
Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-2019-72.pdfGeneral Brown Central School District - Building Renovation Project (2019M-21)
Did the Board and District officials properly establish, monitor and account for the building renovation project?
https://www.osc.ny.gov/files/local-government/audits/pdf/general-brown-21.pdfSpencerport Central School District – Employee Benefits (2025M-65)
… by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our … with the draft audit report. The CAP should be posted on the District’s website for public review. … District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65DiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… numbers. Crime The neighborhoods are served by the 108 th Precinct, where crime fell 4.6% in 2024 after five … robbery, and felony assault) made up 30% of crimes in the precinct in 2024, which was a smaller share than across …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensOpinion 95-23
… by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the … the town officer whose action gave rise or origin to the claim may be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … requires dialysis or a kidney transplant to stay alive. For the six-year period ended December 31, 2015, Medicaid paid $909 million for medical services (including inpatient, clinic, …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseSchenectady County – Investment Program (2025M-5)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … audit report. We encourage the Legislature to make the CAP available for public review in the County Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the date of the … for certain out-of-network claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. … claims processing system uses only the two most recent R&C rate periods (i.e., reimbursement rates from the prior 12 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsUnified Court System Bulletin No. UCS-220
… Service Benefit. Affected Employees Employees represented by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. Employees represented by District Council 37 in bargaining unit SK who reside … below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX Manhattan 100XX, 101XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-231
… Council 37 in bargaining unit SK who reside within the zip codes identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-231-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-391
… apply the Prepaid Legal Service Benefit for the 2009 calendar year for employees in a status of Active or Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-632
… Security Assistant, and provide instructions for increases not processed automatically. Affected Employees Employees in … 12/31/2018. An overpayment will occur if this action is not taken, as the system will adjust all earnings based on … in the Eligibility Criteria and for whom the rate was not automatically increased, CUNY must submit a Pay Change on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-632-minimum-wage-increases-certain-hourly-city-university-newExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if: (i) Unemployment … appropriate and in accordance with applicable Federal and State laws and regulations and DOL policies and procedures, … identify newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsDual Employment
… determine whether Office of Children and Family Services (OCFS) employees who are also employed at other State or New York City agencies are working their required … July 1, 2009 through December 7, 2011. Background OCFS' mission is to promote the safety, permanency, and well-being …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1State Agencies Bulletin No. 2084
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2022 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2167
… plan; or An active participant for any part of 2023 in an annuity account described in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education Department. * IRS Publication 590-A - … for the applicable, independent scenarios on behalf of NYS employees: Type of NYS Plan Eligible to Join Elects to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 1961
… plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations require … Yes Note: Contributing to a 457(b) Deferred Compensation does not affect whether the Retirement Plan Checkbox is checked; that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is … – applicable only to employees of SUNY, CUNY and the NYS Education Department. * IRS Publication 590-A - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020